In understanding the client's control activities at the entity level, consideration is given to factors such as
A) the extent to which performance of control activities relies on IT.
B) the extent to which controls included in the organization's policies are being applied.
C) whether adequate safeguards are in place to prevent unauthorized access to or destruction of documents, records and assets.
D) all of the above

Question

Quizplus · Accepted Answer

All of the above factors are considered in understanding the client's control activities at the entity level. The extent to which control activities rely on IT is important in evaluating the effectiveness of IT general and application controls. The application of controls included in the organization's policies is crucial for ensuring consistency and adherence to established procedures. Adequate safeguards to prevent unauthorized access to or destruction of documents, records, and assets are necessary for protecting the organization's resources.

In Understanding the Client's Control Activities at the Entity Level